1993 (8) TMI 300

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..... eby it upheld the levy of penalty of ₹ 3,168/- under Section 15-A (1) (o) of the U. P. Sales Tax Act. 2. I have heard the learned Counsel for the revisionist and the learned Standing Counsel. 3. In this case, the revisionist had imported machinery to be installed by it for the manufacture of plastic goods. When the goods entered U. P. on 4th November, 1980, it was found that they were .....

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..... imported for the dealer's own use and, accordingly, the assessing officer himself held that they were imported for the manufacture of the goods in which the revisionist deals. Therefore, as held by this Court in M/s. Jain Shudh Vanaspati Ltd. v. State of U. P., 1983 UPTC 198, the goods were not liable to sales tax under the U. P. Sales Tax Act. In my view, therefore, no Form 31 was required. .....

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